Declaración de misión y su relación con el desempeño financiero: análisis de las empresas listadas en la Bolsa de Valores de Colombia durante la emergencia sanitaria del COVID-19

Abstract

This research has a transectional correlational scope to determine if there is any link between the financial statements of the mission and the performance of the companies listed on the Colombian Stock Exchange belonging to the service and industrial sectors, during the health emergency caused by COVID- 19. The investigation is of a mixed type; two independent analyzes were performed; the first was taking into account the categorization of Pearce & David (1989) to classify the mission statements of each of the 36 companies in the study in relation to the variables of ROA, ROE, Total Equity, Total Assets, Total liabilities, Profit and Operating Income and the second was taking into account the dimensions of sustainability as an independent variable in relation to the dependent variables of ROA, ROE, Total Equity, Total Assets, Total Liabilities, Profit and Operating Income. A correlation analysis and various regressions were carried out for each of the two analyzes proposed. The results for the first analysis on the categories by Pearce & David (1989). In the final section, some limitations of the study and future lines of research for this field are discussed.